Paharpur Plastics vs Commissioner Of Customs, Inland … on 21 September, 2001

JUDGMENT

Archana Wadhwa

1. After hearing both sides duly represented by Dr. Debi pal for the applicants and Shri A.K.Mondal, learned J.D.R., we find that the entire amount of duty of Rs.26,15,552.00 (Rupees twenty-six lakh fifteen thousand five hundred fifty-two) as confirmed by the Commissioner of Customs stands paid by the applicants/appellants prior to issuance of the show cause notice. Inasmuch as the entire duty has been paid by the applicants, we allow their Application for dispensing with the condition of predeposit of the penalty amount of Rs.10.00 lakh(Rupees ten lakh) and interest of Rs.10,41,367.00(Rupees ten lakh forty-one thousand three hundred sixty-seven) and fix the main appeal on 23.11.2001.

2. Dictated in the open court.